Research On Land Value-added Tax Planning Of M Real Estate Company

At present,my country’s unwavering adherence to the policy of "housing,not speculating",the reform of the tax collection and management system is continuously advancing,and the continuous impact of the COVID-19 epidemic has made the living environment of real estate development enterprises increasingly severe.Land value-added tax is an important expenditure for real estate development enterprises.According to the data from the China Tax Yearbook and the National Bureau of Statistics,it can be found that my country’s land value-added tax accounts for about 30% to 60% of the overall operating profit of real estate development enterprises.It can be said that the payment of land appreciation The amount of tax is directly related to the vital interests of shareholders.Therefore,reducing the cost of corporate land value-added tax has become an important part of real estate development enterprise research.This thesis intends to use literature research method,case analysis method,comparative analysis method and other research methods to take M real estate development enterprise as the research object,and conduct in-depth research and analysis on the land value-added tax liquidation case of the second phase of the H development project of this enterprise.On this basis,through post-event assumptions,provide a land value-added tax tax planning scheme for M real estate development enterprises.First of all,this thesis sorts out the current domestic and foreign research on land value added tax and tax planning of real estate enterprises,and determines the research content and method of this thesis.Secondly,on the one hand,by comprehensively sorting out the relevant policies of the land value-added tax,the background and development history of the land value-added tax are sorted out in detail,and the characteristics of the land value-added tax are obtained by analyzing the above content.On the other hand,combined with practice,by combing a large number of land value-added tax tax planning schemes in the current literature,it provides a wealth of tax planning references for the subsequent formulation of tax planning schemes.Thirdly,by showing the case of land value-added tax liquidation of a small and medium-sized real estate development enterprise M real estate development enterprise,the liquidation results and causes of the enterprise are analyzed,and the M real estate is proposed with high feasibility,moderate risk and high cost performance.the tax planning scheme,and compare the benefits of the project before and after tax planning from both quantitative and qualitative aspects.Finally,the thesis makes a detailed analysis on the risk of land value-added tax tax planning of real estate development enterprises,and proposes countermeasures to further improve the tax planning of real estate development enterprises.Three conclusions are drawn through this case: First,in the tax planning of land valueadded tax liquidation,the implementation of the basic management system of enterprises is the basis of tax planning.Second,in the tax planning of land value-added tax liquidation,it is necessary to correctly view the cost.Third,for small and medium-sized real estate development enterprises,striving to improve their own management level is the most costeffective tax planning strategy,and tax planning should be used as an important tool to promote the improvement of enterprise management,rather than the purpose.